Look for magazines that publish the types of story you are submitting. If you can afford it, but a copy or two of magazines or journals that you would like to submit to.
When you submit a short story, the cover letter should not tell what the story is about.
To find magazines and journals that publish the type of story you are writing, check the annual Best American Short Stories collections to see where the stories were originally published.
Source or inspiration: Michelle Wildgen’s class in Advanced Novel at the University of Iowa Summer Writing Festival, 2009